Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The court examined the invocation of the extraordinary remedy under Article 226 of the Constitution of India concerning the seizure of goods and the adjudication order. The foundational aspect of "reason to believe" for seizure and initiation of proceedings was found to be absent. The seizure was based on the belief of illegal import, while the adjudication proceeded on the allegation of illegal export, leading to a clear lack of jurisdiction. The denial of cross-examination of the seizing officer violated the principles of natural justice. These factors justified invoking the extraordinary remedy under Article 226. Consequently, the High Court allowed the writ petition and set aside the impugned order.
The court examined the invocation of the extraordinary remedy under Article 226 of the Constitution of India concerning the seizure of goods and the adjudication order. The foundational aspect of "reason to believe" for seizure and initiation of proceedings was found to be absent. The seizure was based on the belief of illegal import, while the adjudication proceeded on the allegation of illegal export, leading to a clear lack of jurisdiction. The denial of cross-examination of the seizing officer violated the principles of natural justice. These factors justified invoking the extraordinary remedy under Article 226. Consequently, the High Court allowed the writ petition and set aside the impugned order.
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